Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in this Act, in respect of forest produce disposed of by the Government by sale, there shall be levied and collected a tax at the rate of five per cent of the amount of consideration paid therefor: Provided that no tax under this sub-section shall be levied and collected on any forest produce, except timber, charcoal, cane, bamboo and firewood, sold,-- (a) to members of Scheduled Castes or Scheduled Tribes for their bona fide personal use or for use connected with their traditional crafts; or (b) to co-operative societies of Scheduled Castes or Scheduled Tribes. [Provided further that no tax under this sub-section shall be levied and collected in respect of the sale of forest produce to any industrial establishment to which Section 6A of the Kerala Forest Produce (Fixation of Selling Price) Act, 1978 (29 of 1978) shall apply]. Explanation.- In this sub-section, the term "sale" shall have the meaning assigned to it in the Kerala General Sales Tax Act, 1963 (15 of 1963). (2) The tax payable under sub-section (1) in respect of any forest produce shall be collected along with the consideration paid therefor. (3) The tax levied under sub-section (1) in respect of any forest produce shall be in addition to and not in lieu of any tax payable in respect of such forest produce under the Kerala General Sales Tax Act, 1963 (15 of 1963) or under any other law for the time being in force.] Inserted by Act 20 of 1986, published in K.G.Ext. No. 1067 dt. 29/11/1986 (w.e.f. 01/09/1984). Inserted by Act 8 of 1989, published in K.G. Ext. No. 107 dt. 31/01/1989 (w.e.f. 24/10/1988).